Firm level and country level determinants of earnings management in emerging economies: a systematic framework-based review
Abstract The present paper reviews the extant literature on Earnings Management (EM) in emerging economies using the integrated ‘Antecedents Decisions Outcomes (ADO)–Theory, Context, and Methods (TCM)’ framework to identify the firm-level and country-level factors influencing EM practices in these e...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
SpringerOpen
2024-06-01
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| Series: | Future Business Journal |
| Subjects: | |
| Online Access: | https://doi.org/10.1186/s43093-024-00361-1 |
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